USE THE TAX TABLE PROVIDED BELOW FOR THE FOLLOWING PROBLEM If Taxable income Then The Tax is Is Over But Not Over This Amount Plus This % Of The Excess Over Single $0 0 10% 0 $7,150 $29,050 $7,150 715 15% $7,150 $29,050 25% $70,350 $146,750 $4,000 $14,325 $35,717 $29,050 $70,350 $70,350 28% $146,750 $319,100 33% $146,750 $319,100 $92,592.50 35% $319,100 Married $0 $14,300 0 10% 0 Filing $14,300 $58,100 1430 15% $14,300 Jointly $58,100 $117,250 $8,000 25% $58,100 $117,250 $178,650 $22,787.50 28% $117,250 $178,650 $319,100 $39,979.50 33% $178,650 $319,100 $86,328 35% $319,100 Refer to Exhibit 2.1. What is the average tax for a single individual with taxable income of $85,000? a. 15.68% b. 25.74% c. 29.55% d. 21.68% e. 13.57%